portfolio; however, the ideal lending portfoliocomposition in Islamic banks should be an equity-based lending portfolio. This … article explores the effects of the internal governance factors on lending portfolio compositionofIslamic banks in the GCC … size and Shariah board cross-membership, have significant effects on lending portfolio composition of Islamic banks in the …

average bank borrowing costs, it's ostensible target. In this paper we provide two types of evidence that this is the case. We … first show that bank quotes in the Libor survey are difficult to rationalize by observable cost measures, including a given … bank's quotes in other currency panels. Our second type of evidence is based on a simple model of bank quote choices in the …

information frictions. We investigate whether financial statement complexity is associated with firms' reliance on bank financing … and with the terms of bank loans. We focus on two dimensions of complexity that capture the volume and presentation of … information: 10-K length and readability. First, we document that complexity is positively associated with firms' reliance on bank …

We analyze whether the disaggregation quality (DQ) of a borrower's financial statement is associated with its bank loan … pricing. We find that firms with low DQ have high bank loan spreads and total cost of borrowing. These results are more … information to bank loan lenders …